Câu 134: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Which of the following statements is false regarding roles and responsibilities pertaining to risk management and control?

1. A. Senior management is charged with overseeing the establishment risk management and control processes.
2. B. The chief audit executive is responsible for overseeing the evaluation risk management and control processes. — đáp án hiện tại
3. C. Operating managers are responsible for assessing risks and controls in their departments.
4. D. Internal auditors provide assurance about risk management and control process effectiveness.